Regardless of where you are living, you are responsible to comply with any work authorization requirements you may have. Unfortunately, I`m not able to advise you on whether you can use Upwork and would suggest to consult yourself with a local specialist. Thank you.

I'd like to clarify that while we can't advise on which location of the two you mentioned you should select, your profile should reflect truthful information about you, including your actual location. Note also that freelancers located in the U.S. are required to complete the W9 form in order to access their earnings and I'd strongly advise you to check with a legal adviser if you have the type of visa needed to legally work in the US.

I have no address in my home country but I'm living in the US on a student visa.

Should I register my current account as living in the US? Or use a friend's address?

Can I work for US based customers as I'd be registering my freelancing company in France? I'd be registering it at a friend's address.

Thank you.

As far as I am aware, you are not allowed to work on a student visa. If I were you, I would never risk my stay in the US or any future complications visiting the US for earning a few dollars on upwork.